常用会计英语词汇汇总

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常用会计英语词汇汇总

- Assets: 资产

- Liabilities: 负债

- Equity: 资本

- Revenue: 收入

- Expenses: 费用

- Depreciation: 折旧

- Amortization: 摊销

- Net profit: 净利润

- Gross profit: 毛利润

- Balance sheet: 资产负债表

- Cash flow statement: 现金流量表

- General ledger: 总分类账

- Trial balance: 试算平衡表

- Cash flow: 现金流

- Cost of goods sold: 销售成本

- Gross margin: 毛利率

- Tax payable: 应交税费

- Accounts payable: 应付账款 - Accounts receivable: 应收账款

- Accruals: 预提项目

- Accrued expenses: 应计费用

- Audit: 审计

- Audit trail: 审计追踪

- Financial statements: 财务报表

- Bookkeeping: 簿记

- Journal entries: 分录

- Cash basis accounting: 现金会计

- Accrual basis accounting: 权责发生制会计

- Accounts payable turnover: 应付账款周转率

- Accounts receivable turnover: 应收账款周转率

- Return on assets: 资产收益率

- Return on investment: 投资回报率

- Cost accounting: 成本会计

- Managerial accounting: 管理会计

- Financial analysis: 财务分析

- Budgeting: 预算编制

- Forensic accounting: 司法会计